W Corporation uses the FIFO method of process costing. At the beginning of the period, there were 500 units in process that were 40% complete as to conversion costs and 100 percent complete as to direct materials costs. During the current period, 4,300 units were started and completed. Ending inventory contained 320 units that were 80 percent complete as to conversion costs and 100 percent as to direct materials costs. Costs for beginning inventory were $2,300 for direct materials and $6,200 for conversion. Costs from the current period were $21,252 for direct materials and $150,536 for conversion. The cost to manufacture a unit during the current period was _____.

Group of answer choices

A) $35.21

B) $39.50

C) $35.79

D) $35.60